THE AMUSEMENTS TAX ON SHOWS.

Otago Witness, Issue 3327, 19 December 1917, Page 10

THE AMUSEMENTS TAX ON SHOWS.

An effort should be made to have the amusements tax, in so far as agricultural I and pastoral societies are concerned, done j away with altogether. The Government I should be enlightened as to just why agri- | cultural and pastoral shows are held. i They at present do not seem to appreciate the fact that the dominant outlook from j the exhibitors' viewpoint is the commerj cial aspect, that the exhibition of live j stock is a matter of business, with, naturI ally enough, of course, a certain pleasure i which all sane men experience in viewing, ; and perhaps "licking," the opposition. | Surely no one would seriously contend j that shows are undertaken as entertaini ments, within the meaning of "The Finance | Act, 1917," in respect of which the amuse- ' ments tax is levied. - The pioneers of the ] various A. and P. Softies certainly had j other ideas in their minds than the 'amusement of the popuiSoe. They desired j rather to encourage a high standard of ex- | cellence among the flocks and herds of the j Dominion, and to improve the quality of j the products of our primary industries. I The work is of national importance, and '■ is recognised at Home as such, where we i see encouragement given rather than • measures formulated partaking of a hampering nature. We would draw attention to the educative nature of these A. and P. shows, and instance Avhat the Live Stock Journal of Great Britain has to say in regard to the exhibition of sheep alone, waiving altogether the many other important educative features. The writer stresses three main points. The first is the show's relation to- the improvement of sheep. In what way has the show-yard assisted in such improvements that we all know, must have taken place during the past 40 or 50 years? The main advantage has undoubtedly been the results of the comparisons made between the different competing animals. If one's age permits one to carry the mind back over a long series of years, he will be able to appreciate the fact that improvement has been thus effected. i The greater uniformity of the sheep of ! the present day in respect to flock-like-i ness, type, and character has undoubtedly | been brought about very largely owing to j the opportunities of comparison that have j been given to the various breeders at. the I principal, and indeed every, agricultural i show at which sheep have been exhibited. The second point to which attention is directed is the relation of exhibitions to stud stock. No better place than the show-yard can well be imagined for the stud stock breeder to make observations and take notes as to what are the results of certain lines of "breeding, and also of certain systems of management. To the stud stock breeder no more helpful test of the value of any particular flock can be given than that which is afforded by the combined exhibits of each of the different competitors. Those who are , conversant with show-yard practice know that, as a rule, the larger exhibitors make entries in each of the classes. It follows, therefore, that if any particular exhitfrtor can bring the whole of his entries together, and present to the visitor or other interested party i a uniform flock of sheep, it will prove to him that that is a flock from which stud animals may be purchased with safety. If, on the other hand, there should be found marked dissimilarity between the different exhibits made by any particular competitor, the opinion will be formed that it is a flock that should be avoided by any who desire to purchase stud stock, for the variation in type or in character shown in the collective entry would indicate to the experienced stud stock breeder that the owner of the particular exhibit did not possess that which could be fully termed a stud flock, but one' that might in the future, after some considerable time, aided by judicious drafting and mating, arrive at the standard of excellence that every stud stock owner should strive to get his flock to. The other point is a vcrv important one—i.e., "the relation of exhibitions to the commercial value of sheep," for, no matter how much the practice of the exhibition of sheep has tended to improve the different breeds, or how trreat its value is to the stud-breeder, neither would be of any real value if the combined result did not bring about an increased commercial value of the ordinary flocks of th) country. It will be seen, therefore, that in merely the sheep section alone the educative value of shows is immense. Both the summer and winter fixtures, as we know them in the Dominion, provide a healthy incentive to breeders to keep the best of stock, and serve to increase the output of those primary products so essential to the Empire's welfare. To impose an amusements tax seems an absurdity. As well impose a tax on all schools in the Dominion of, say, a penny a poll.